Part Year AL Resident Itemized Deductions - FICA Question

[EmsBTW2016]

I have a client who moved to AL from MD. 

I have allocated their itemized deductions such as contributions, mortgage interest on new house, and real estate taxes on new house - that were paid while living in Alabama (this is per the form 40 instruction for a part year resident) to the Alabama return so that they are included as deductions on Schedule A. 

My question is for their W2 that has two different state wage amounts. - Can the FICA taxes be prorated and be deducted as an itemized deduction on Schedule A of Form 40? I don't see why not but is this too aggressive? It would involve me calculating the amounts related to Alabama and Maryland and then hopefully the system would pull the Alabama portion of FICA to the Alabama Schedule A. 

Maryland Itemized deductions are based on the Maryland Income factor and are prorated, so this does not apply to Maryland. 

[qbteachmt]

FICA taxes are not tax deductible at all.

A self-employed person gets a reduced computation, because they are essentially acting as both employer and employee for purposes of FICA.

When have you deducted FICA as an itemized deduction for a 1040?

[EmsBTW2016]

 
Not the 1040.

I am referring to the Alabama Form 40 Schedule A line 6. See attached photo and look at line 6. I live in Alabama and we get this as part of our state itemized deductions.

[qbteachmt]

Sorry, I read the "form 40" as "1040" in my initial scan.

[EmsBTW2016]

No worries! It is one of only 4 states that even allows the deduction. It is not common. 

I am just not positive on how to code the FICA taxes in Proconnect so that they allocate properly without messing anything up. 

I was thinking that I could do as follows:

AL wages/Total state wages X federal FICA = FICA deductible on Schedule A Form 40 ?

[sjrcpa]

Sounds reasonable to me.

[qbteachmt]

Or, AL * 1.45% is Medicare and AL * 6.2% is Social Security, which has a limit; and there is an additional Medicare for high earners.

[EmsBTW2016]

I would do it this way but the social security wages are higher than federal wages, and the State wages add up to the federal wages (not the SS wages).

This causes the sum of (AL wages x 1.45 + AL wages x 6.2) + (MD wages x 1.45 + MD wages x 6.2) to be less than the total FICA. 

I am going to use the prorated approach. I am glad you agree it is reasonable to do!

Thank y'all so much